The Solar and Heliospheric Observatory (SOHO) is described. The two main objectives of SOHO are to improve understanding of solar coronal phenomena and to study solar structure and interior dynamics from its core to the photosphere. The primary goals of the coronal and solar wind studies are to understand the coronal heating mechanism and its expansion into the solar wind. These goals will be achieved both by remote sensing of the solar atmosphere with high resolution spectrometers and telescopes and by in situ measurement of the composition and energy of the resulting solar wind and the energetic particles that propagate through it. The structure and interior dynamics are to be studied by helioseismological methods and the measurement of solar irradiance variations. The SOHO spacecraft will be three-axis stabilized and located in a halo orbit around the L1 Lagrangian point (approximately 1 percent of the distance from the Earth to the Sun). It is currently scheduled for launch in July 1995.